摘要
近年来,经济的发展和人民生活水平的日益提高带来了消费升级,整个家电市场不断面临着需求收窄、产业调整所带来的挑战,家电行业的各大品牌在盈利质量上的表现参差不齐。论文主要以格力电器2018-2020年度的财报数据为基础,从盈利的现金保障性、持续性、稳定性和成长性4个方面分别设计了不同的分析指标对格力电器盈利质量进行综合分析,得出相关结论,在此基础上提出了相应的发展意见。
In recent years,the economic development and the increasing improvement of people's living standards have brought about the upgrading of consumption.The whole home appliance market is constantly facing the challenges brought by the shrinking demand and industrial adjustment,and the performance of the major brands in the home appliance industry is uneven in the profit quality.Based on the financial statements of Gree Electric Appliances from 2018 to 2020,this paper designs different analysis indicators from the aspects of cash security,sustainability,stability and growth of earnings to comprehensively analyze the profit quality of Gree Electric Appliances,and draws relevant conclusions.On this basis,corresponding development suggestions are put forward.
作者
张倩
ZHANG Qian(Xizang Minzu University,Xianyang 712082,China)
出处
《中小企业管理与科技》
2022年第1期91-93,共3页
Management & Technology of SME
关键词
格力电器
盈利质量
盈利现金保障性
盈利持续性
Gree Electric Appliances
profit quality
cash security of earnings
earnings continuity